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of <h1>Amendment to Section 37 of Central Excise Act: New Rules on CENVAT Credit and Dealer Restrictions Proposed.</h1> Clause 67 of the Finance Bill, 2010 proposes an amendment to section 37 of the Central Excise Act. It introduces a new clause, (xiiia), in subsection (2), empowering the Central Government to establish rules for the withdrawal of facilities or the imposition of restrictions on manufacturers, exporters, or dealers. This includes the suspension of dealer registration and restrictions on the utilization of CENVAT credit, aimed at addressing duty evasion or misuse of CENVAT credit.
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